THE@HOWARD AND RAINA RUSKIN FAMILY FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE@HOWARD AND RAINA RUSKIN FAMILY FOUNDATION (EIN 36-4455356)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-05
- IRS object ID
- 202422189349100762
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Income Schedule2
- Other Increases Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-05T10:46:31-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 362260623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lipschultz Levin & Gray LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 Huehl Road Bldg7 | AddressLine1Txt |
| City | Northbrook | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364455356 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Howard and Raina Ruskin Family | BusinessNameLine1Txt |
| Business Name Line2 | Foundation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOWA | BusinessNameControlTxt |
| Phone | 8478283209 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1360 Ridge Road | AddressLine1Txt |
| City | Highland Park | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60035 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paula Gorelik | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Phone | 8478283209 | PhoneNum |
| Signature | 2024-07-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Anton Hendler | PreparerPersonNm |
| PTIN | P01077823 | PTIN |
| Phone | 8472725300 | PhoneNum |
| Preparation | 2024-07-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,526,849 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $35,000 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $36,453 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $36,453 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,744 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $25,831 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,744 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $17,012 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $17,012 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $94,209 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $59,209 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $350 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $684 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,034 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $81,530 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $81,530 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $82,564 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $81,530 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $11,645 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $59,209 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $12,236 | CashBOYAmt |
| Cash EOY | $38,109 | CashEOYAmt |
| Cash EOYFMV | $38,109 | CashEOYFMVAmt |
| Corporate Stock BOY | $29,940 | CorporateStockBOYAmt |
| Corporate Stock EOY | $31,969 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $31,969 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $816,697 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $912,966 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $912,966 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $490,157 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $543,805 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $543,805 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,349,030 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,526,849 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,526,849 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $1,349,030 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,526,849 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,349,030 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,526,849 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,349,030 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,526,849 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,349,030 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $11,645 | ExcessRevenueOverExpensesAmt |
| Other Increases | $166,174 | OtherIncreasesAmt |
| Subtotal | $1,526,849 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,526,849 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| CROSSAMERICA PARTNERS LP | 2023-01-30 | 2023-08-02 | $20,227 | $20,087 | $140 | $140 | |
| Capital Gains Dividends | $5,604 | $5,604 | $5,604 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,744 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $823 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $823 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $823 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,200 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $1,200 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $377 | OverpaymentAmt |
| Applied To ES Tax | $377 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | NONE | WebsiteAddressTxt |
| Individual With Books | Paula Gorelik | IndividualWithBooksNm |
| Phone | 8478283209 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1360 Ridge Road | AddressLine1Txt |
| City | Highland Park | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Howard Ruskin | ||||||||
| 420 Brierhill Road | Deerfield | IL | 60015 | President | 0.00 | $0 | $0 | $0 |
| Raina Ruskin | ||||||||
| 420 Brierhill Road | Deerfield | IL | 60015 | Vice President-Secretary | 0.00 | $0 | $0 | $0 |
| Julie Schultz | ||||||||
| 933 Pinecrest SE | E Grand Rapids | MI | 49506 | Director | 0.00 | $0 | $0 | $0 |
| Paula Gorelik | ||||||||
| 1360 Ridge Road | Highland Park | IL | 60035 | Director | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,412,766 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $25,171 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,437,937 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,437,937 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $21,569 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,416,368 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $70,818 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $70,818 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $823 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $823 | TotalTaxAmt |
| Distributable Before Adj | $69,995 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $69,995 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $69,995 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $81,530 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $81,530 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $69,995 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $138,475 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $88,793 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $103,665 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $9,505 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $27,999 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $368,437 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $81,530 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $69,995 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $11,535 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $379,972 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $138,475 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $241,497 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $88,793 | ExcessFromYear4Amt |
| Excess From Year3 | $103,665 | ExcessFromYear3Amt |
| Excess From Year2 | $9,505 | ExcessFromYear2Amt |
| Excess From Year1 | $27,999 | ExcessFromYear1Amt |
| Excess From Current Year | $11,535 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Howard Ruskin | ContributingManagerNm |
| Contributing Manager | Raina Ruskin | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Briarwood Employee Relief Fund | ||||||
| 355 Deerfield Rd | Deerfield | IL | 60015 | PC | Community Organizations and Civic Affairs | $300 |
| Briarwood Scholarship Foundation | ||||||
| 355 Deerfield Rd | Deerfield | IL | 60015 | PC | Education | $6,175 |
| Cancer Wellness Center | ||||||
| 215 Revere Dr | Northbrook | IL | 60062 | PC | Health and Human Services | $250 |
| Cristian Lopez University of Illinois-Urbana Champaign-C Lopez | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $1,875 |
| DePaul University-H Ganatra | ||||||
| 1 East Jackson Blvd | Chicago | IL | 60604 | PC | Education - Scholarships | $2,500 |
| Jewish Federation of Palm Beach County | ||||||
| 1 Harvard Circle Suite 100 | West Palm Beach | FL | 33409 | PC | Community Organizations and Civic Affairs | $1,800 |
| Jewish United Fund | ||||||
| 30 S Wells St | Chicago | IL | 60606 | PC | Community Organizations and Civic Affairs | $35,380 |
| Knox College-Maella Gnassounou | ||||||
| 2 East South Street | Galesburg | IL | 61401 | PC | Education - Scholarships | $2,500 |
| Knox College-Sonia Lopez | ||||||
| 2 East South Street | Galesburg | IL | 61401 | PC | Education - Scholarships | $2,500 |
| Lambs Farm | ||||||
| 14245 W Rockland Road | Libertyville | IL | 60048 | PC | Community Organizations and Civic Affairs | $500 |
| Muhlenberg College-X Cruz | ||||||
| 2400 Chew St | Allentown | PA | 18104 | PC | Education - Scholarships | $2,500 |
| North Park College-Yesenia Patino | ||||||
| 3225 W Foster Ave | Chicago | IL | 60625 | PC | Education - Scholarships | $2,500 |
| Oberlin College-K Williams | ||||||
| 39 W College St | Oberlin | OH | 44074 | PC | Education - Scholarships | $2,500 |
| Ravinia | ||||||
| 418 Sheridan Road | Highland Park | IL | 60035 | PC | Community Organizations and Civic Affairs | $4,000 |
| Soka University of America- A Medina | ||||||
| 1 University Drive | Aliso Viejo | CA | 92656 | PC | Education - Scholarships | $2,500 |
| University of Illinois-Chicago-K Aquilar | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $1,250 |
| University of Illinois-Chicago-K Campos Paz | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $2,500 |
| University of Illinois-Chicago-M Patel | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $1,250 |
| University of Illinois-Chicago-Y Ghasim | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $1,250 |
| University of Illinois-Urbana Champaign-C Quizhpi | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $2,500 |
| University of Illinois-Urbana Champaign-E Velazquez | ||||||
| 620 East John Street | Champaign | IL | 618205712 | PC | Education - Scholarships | $2,500 |
| Wilbur Wright College-A Correa | ||||||
| 4300 N Narragansett Ave | Chicago | IL | 60634 | PC | Education - Scholarships | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $81,530 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $36,453 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $17,012 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $5,744 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $59,209 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $59,209 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | Howard Ruskin | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 S Atlantic | AddressLine1Txt |
| City | Lantana | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33462 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $35,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| JPM Invest Balanced FD | $534,748 | $534,748 |
| JPM Inc Builder FD | $378,218 | $378,218 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | GENERAL MOTORS CO | StockNm |
| EOY Book Value | $31,969 | EOYBookValueAmt |
| EOYFMV | $31,969 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| JPMORGAN ALERIAN MLP INDEX | FMV | $128,068 | $128,068 |
| CROSSAMERICA PARTNERS LP | FMV | $301,804 | $301,804 |
| ENERGY TRANSFER PARTNERS | FMV | $113,933 | $113,933 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $350 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| Investment Holding in LLCs | $8,636 | $8,636 | $8,636 |
| Misc Income | $8,376 | $8,376 | $8,376 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized Gain | Desc |
| Amt | $166,174 | Amt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Howard Ruskin | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 409 S Atlantic | AddressLine1Txt |
| City | Lantana | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33462 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Federal Taxes | CategoryTxt |
| Amt | $684 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |